SHASHI DISTILLERIES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE petitioner has sought for a direction in the name of writ of certiorari for striking down the words "(any amount already paid before March 11, 2005 shall not be reckoned for this purpose)", occurring in the Government Order No. FD 91 CSL 2005, dated March 31, 2005. Consequently, the petitioner has also sought for quashing the endorsement dated May 17, 2005 issued by the Deputy Commissioner of Commercial Taxes, Assessment-I, Bangalore, vide annexure "H" to the writ petition.

(2.) FEW facts leading to this writ petition are as under: The petitioner was levied with taxes and penalties to the tune of Rs. 2,11,28,670 in the year 1997-98. The said amount of taxes and penalties was paid by the petitioner in instalments between January 12, 1999 and December 4, 2003. Subsequently, the assessing authority demanded a sum of Rs. 60,75,772 towards interest in view of delayed payment of taxes. The said amount of interest payable by the petitioner was paid in instalments between February 28, 2004 and December 31, 2004. These facts are not in dispute.

(3.) THE said submissions are opposed to by Smt. Niloufer Akbar, learned Additional Government Advocate, who, inter alia, contended that the entire budget speech relating to Kara Samadhana Scheme has to be read in its totality and that if the same is read in toto, it makes clear that the tax benefits are given to the defaulters who would like to clear the arrears.